Types of Receivables Accounts Receivable: amounts due from customers for sales on credit. Businesses sell to customers on credit in an attempt to increase their sales. Also called Trade Debtors. Bills Receivable: similar to accounts receivable but bills receivable are a legal instrument. Interest is charged on the bill receivable and it usually gives more time to pay than accounts receivable. interest receivable‚ rent receivable Accounts Receivable Recognition of accounts receivable Recorded
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500，但現金簿未作記錄。 總額$100‚000 的已發出支票仍未向銀行兌現。 透過銀行自動轉帳繳交電費$720，但現金簿未作記錄。 銀行仍未記錄的存款總額為$124‚780。 向銀行存入一張從某客戶收到的支票$5‚830，但銀行以｢存款不足｣為理由退回該支票。 某客戶指示銀行以貸項轉帳清還貨欠$4‚600。 現金簿仍未記錄的銀行手續費為$25。 現金簿的承上餘額少計$510。 作業要求： (a) 編制 2009 年 9 月份的現金簿（僅銀行存款欄） ，列示需作出的調整；及(10 分) (b) 編制 2009 年 9 月 30 日的銀行往來調節表，必須由調整後的現金簿差額開始。(4 分) 1 題一參考答案： 題一參考答案： 分數 分數 分數 分數 (a) 承上餘額 (餘額.) 應收帳款 – 貸項轉帳 (vi) 期初結餘少計 (viii) 1 1.5 1.5 現金簿(僅銀行存款欄) $ 213‚945 利息開支 (i) 4‚600 電費 (iii) 510 應收帳款: 拒付支票 (v) 銀行手續費
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In your project this week‚ you will identify legal‚ moral and ethical issues as well as develop a 3-step plan for keeping personal and professional ethics separate. Before you begin the project‚ take a few minutes and think about all of the various issues you have studied this term. Which issues stood out for in your mind? Would you categorize that issue as legal‚ ethical or moral? Why? Take these thoughts and answer the questions below. Your project should be submitted to the dropbox by
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Question 1 a) Identify three accounts on the balance sheet of Sun Hung Kai that represent tangible assets? Fixed assets‚ Investment properties‚ Properties for sale. b) What are the differences among these accounts? Fixed assets: Known as a non-current asset or as property‚ plant‚ and equipment‚ is a term used in accounting for assets and property which cannot easily be converted into cash. This can be compared with current assets such as cash or bank accounts‚ which are described as liquid
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Bank of Baroda ACCOUNT OPENING FORM FOR INDIVIDUALS Branch: Account No. F. No.-401 Y Y Y _________________________________________________ Date: Branch ALPHA D D M M Y Scheme Code ------------------------------------------------------------------------------------------------------------------------------------I/We request you to open my/our deposit account with your branch/bank as under: (Tick (√) relevant type of account) Type of Account Scheme Name Type of Account Scheme Name Savings
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chart of accounts? Chart of accounts (COA) is a list of the accounts used by an organization. The list can be numerical‚ alphabetic‚ or alpha-numeric. The structure and headings of accounts should assist in consistent posting of transactions. Each nominal ledger account is unique to allow its ledger to be located. The list is typically arranged in the order of the customary appearance of accounts in the financial statements‚ profit and loss accounts followed by balance sheet accounts. It is
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STATEMENT OF ACCOUNT Name Address : : SOA No SOA Date Due Date : : : SOAPeriod : 5957188 01/06/2013 18/05/2013-30/06/2013 10/06/2013 Previous Due Payments Received Adjustments Current Charges Amount Due 1‚660.00 Invoice Charges InvoiceNo Period AccountNo : 1‚660.00 426144 Description 0.00 User Name: Package 3‚660.00 Rate Unit Quantity Amount 3‚660.00 (Dr) ServiceType Tax Total 6317995 18/05/2013 -18/05/201 3 01/06/2013 -30/06/201 3
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*My Future After* 10 Years Sometimes I imagine about my future after 10 years and smile. Thinking about my future is very delightful. Many people usually dream of becoming a good person or having a good family. So I want to tell about my future in the three points: job life‚ house and hobby. First‚ I tell my job life. After 10years‚ I’m 37years old. I work in such a big company as a chemical engineering. I work only for five days during a week and get 5million won of salary. When I have some
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Unit 5- The principles underpinning the role of the practitioner working with children Introduction During my third placement‚ I worked at a nursery and children’s centre. I was based in a baby room with children aged 0-2 years old. Although I was based in the baby room I often helped out in the 2-3 room if it was busy and I was needed. In the baby room there were always three level 3 qualified early years’ practitioners. This was the same in the 2-3 room plus a support practitioner. All the
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law resolves disputes by providing services such as the police force‚ the court system and correctional services‚ and therefore stops individuals in society from taking matters into their own hands. Age one can commit an offense: 10 you cannot‚ 10-12 it is assumed that you cannot (doli incapax) Court hierarchy The Local Court: • The local court has no jury. Instead a magistrate hears the case and decides the verdict and sets any punishments • Deals with minor disputes for claims up to $40‚000
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